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1、Cart_0471397709_fm.qxd10/19/002:20PMPageiiiJ.K.LASSER’S™TAXESMADEEASYFORYOURHOME-BASEDBUSINESSFourthEditionTheUltimateTaxHandbookforSelf-EmployedProfessionals,Consultants,andFreelancersGaryW.Carter,PhD,MT,CPAJohnWiley&Sons,Inc.NewYork•Chichester•Weinheim
2、•Brisbane•Singapore•TorontoCart_0471397709_fm.qxd10/19/002:21PMPageivThisbookisprintedonacid-freepaper.➇Copyright©2001byGaryW.Carter.Allrightsreserved.PublishedbyJohnWiley&Sons,Inc.PublishedsimultaneouslyinCanada.Nopartofthispublicationmaybereproduced,st
3、oredinaretrievalsystemortransmittedinanyformorbyanymeans,electronic,mechanical,photocopying,recording,scanningorotherwise,exceptaspermittedunderSection107or108ofthe1976UnitedStatesCopyrightAct,withouteitherthepriorwrittenpermissionofthePublisher,orauthor
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5、e,NewYork,NY10158-0012,(212)850-6011,fax(212)850-6008,E-Mail:PERMREQ@WILEY.COM.Thispublicationisdesignedtoprovideaccurateandauthoritativeinformationinregardtothesubjectmattercovered.Itissoldwiththeunderstandingthatthepublisherisnotengagedinrenderingprofe
6、ssionalservices.Ifprofessionaladviceorotherexpertassistanceisrequired,theservicesofacompetentprofessionalpersonshouldbesought.LibraryofCongressCataloging-in-PublicationData:Carter,GaryW.J.K.Lasser’staxesmadeeasyforyourhome-basedbusiness:theultimatetaxhan
7、dbookforself-employedprofessionals,consultants,andfreelancers/GaryW.Carter.—4thed.p.cm.Includesindex.ISBN0-471-39770-9(pbk.:alk.paper)1.Home-basedbusinesses—Taxation—Lawandlegislation—UnitedStates—Popularworks.2.Incometax—Lawandlegislation—UnitedStates—P
8、opularworks.3.Self-employed—Taxation—Lawandlegislation—UnitedStates—Popularworks.4.Taxreturns—UnitedStates—Popularworks.I.Title:Taxesmadeeasyforyourhome-basedbusiness.II.J.K.LasserInstitute.KF6369.6.C372001343.7305′26—dc21
